Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Tax on Insurers Law

Chapter 6. Suspension of Rights of Delinquent Insurers.

Article 1. Revocation of Certificate of Authority

Section 12801

Text of section operative through June 30, 2012

12801. Controller's annual report of delinquent insurers. (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers and Medi-Cal managed care plans that failed to pay on or before December 10th the whole or any portion of the tax that became delinquent in the preceding June or which has been unpaid for more than 30 days from the date it became due and payable as a deficiency assessment under this part or the whole or any part of the interest or penalties due with respect to the tax. The statement shall show the amount of the tax, interest, and penalties due from each insurer or Medi-Cal managed care plan.

(b) This section shall become inoperative on July 1, 2012, and, as of January 1, 2013, is repealed, unless a later enacted statute, that becomes operative on or before July 1, 2012, deletes or extends the dates on which it becomes inoperative and is repealed.

History.—Stats. 1943, p. 2837, in effect December 31, 1943, substituted "December" in place of "November" and changed the month when the tax became delinquent from October to November. Stats. 1959, p. 1893, in effect April 1, 1959, substituted "June" for "November" and inserted "interest or" before "penalties due," and "interest" in last sentence. Stats. 1961, p. 1989, operative January 1, 1962, deleted "Insurance" before "commissioner" and added the language beginning after "June" and ending with "this part" in the first sentence. Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, designated the first paragraph as subdivision (a) and added "and Medi-Cal managed care plans" and "or Medi-Cal managed care plan" after "of all insurers" in the first sentence and "from each insurer" in the second sentence in subdivision (a); and added subdivision (b). Stats. 2010, Ch. 717 (SB 853), in effect October 19, 2010, deleted former subdivision (b) which provided that "This section shall remain in effect only until January 1, 2011, and as of that date is repealed." and added the new subdivision (b). Stats. 2011, Ch. 11x1 (ABx1 21), in effect September 16, 2011, substituted "2012" for "2011" after "inoperative on July 1,", substituted "2013" for "2012" after "as of January 1,", substituted "July" for "January" after "operative on or before" in subdivision (b).

Text of section operative July 1, 2012

12801. Controller's annual report of delinquent insurers. (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers that failed to pay on or before December 10th the whole or any portion of the tax that became delinquent in the preceding June or which has been unpaid for more than 30 days from the date it became due and payable as a deficiency assessment under this part or the whole or any part of the interest or penalties due with respect to the tax. The statement shall show the amount of the tax, interest, and penalties due from each insurer.

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